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Three Essays on The Role of Managers in The Application of Control Practices in Small and Medium-Sized Enterprises

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Three Essays on The Role of Managers in The Application of Control Practices in Small and Medium-Sized Enterprises

Motaghi, Arman (2021) Three Essays on The Role of Managers in The Application of Control Practices in Small and Medium-Sized Enterprises. PhD thesis, Concordia University.

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Abstract

This dissertation comprises three essays that investigate how managers apply controls, especially in small and medium-sized enterprises (SMEs). The first essay examines the role of managers, who evolve in a dynamic relationship with their work context, in the application of controls. More specifically, the application of a given control can either be the same or can vary across work contexts or between managers. Findings illustrate that managers use and apply controls based upon their prior learnings, conditionings, and style while operating within the rules and necessities of their work context. Variations in these personal elements or the rules and necessities of the work context lead to variation in practices. Findings also show that managers use controls to structure the field towards favorable conditions.
The second essay examines how managers adapt their use of controls in response to perceived employee variations in terms of commitment, respect for the rules and expectations, and their belief regarding the organization and its objectives. Findings show that managers use controls in the form of an exchange, to accommodate desired behavior and limit or control undesired behavior. Furthermore, managers develop an understanding (a perception) of employees’ commitment, attachment, and belief, which leads them to use controls differently in response to variation in these elements. Additional findings indicate that high commitment and attachment between managers and employees reduce managers' need to rely on control practices regarding their employees.
The third essay of this dissertation examines how managers can use controls to bully employees or to create an environment that fosters bullying. Findings show how managers' use of controls in a laissez-faire approach contributes toward an environment that fosters bullying while arbitrary use of controls to bully reinforces the act of bullying. Furthermore, informal use of controls facilitates the above uses.

Keywords: control practices, managers, practitioners, employee variation, commitment, attachment, belief, bullying, small and medium-sized enterprises (SMEs).

Divisions:Concordia University > John Molson School of Business > Accountancy
Item Type:Thesis (PhD)
Authors:Motaghi, Arman
Institution:Concordia University
Degree Name:Ph. D.
Program:Business Administration (Accountancy specialization)
Date:25 October 2021
Thesis Supervisor(s):Magnan, Michel and Tekathen, Matthaeus
ID Code:990110
Deposited By: ARMAN MOTAGHI
Deposited On:16 Jun 2022 14:23
Last Modified:16 Jun 2022 14:23
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